OCTOBER 2021

VOlUME 04 ISSUE 10 OCTOBER 2021
Critical Reading of Taxation in Anthony Burgess’s Man of Nazareth
1Hergie Alexis SEGUEDEME, 2Alidou Razakou Ibourahima Boro,3Révérend Pasteur Koumabe BOSSOUN
1Enseignant Chercheur à l’Université d’Abomey-Calavi, République du Bénin
2Enseignant Chercheur à l’Université de Parakou, République du Bénin
3Enseignant Chercheur à l’Université d’Abomey-Calavi
DOI : https://doi.org/10.47191/ijsshr/v4-i10-48

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ABSTRACT

Taxation remains one of the most important source of gathering financial means for a sustainable development. No earthly government can do without the taxes paid by its citizens. However, taxation is not understood in the same way by the government, the tax gatherers, tax payers and the “Man of Nazareth”. This study aims at critically analysing the issue of taxation as perceived by governments (or similar institutions), tax gatherers, tax payers and Jesus basing on the Man of Nazareth by Anthony Burgess.The results of this study show that taxes are important for the governments and every tax payer should consider tax paying as an obligation. Also, the present study concludes that taxes should be used for the purpose they are meant for.

Keywords

Taxation, tax payers, tax gatherer, Man of Nazareth

References

1) Adams, Charles. For Good and Evil: The Impact of Taxes on the Course of Civilization (Series; 2). 1st ed., Madison Books, 1993.

2) Alm, J. “Measuring, explaining, and controlling tax evasion: Lessons from theory, experiments and field studies.” Int Tax and Public Finance 19, pp. 54-77. http://doi.org/10.1007/s10797-011-9171-2.

3) Allingham, G. M. and AgnarSandmo. “Income tax evasion: A theoretical analysis” Journal of Public Economics, vol. 1, Issues 3-4, November 1997, pp. 323-338.

4) Burgess, Anthony. Man of Nazareth. First Paperback Edition, Bantam Books, 1982.

5) Frank, Robert. “How to Tax the Rich: A Lesson from Ancient Greece.” WSJ, 1 Mar. 2012, www.wsj.com/articles/BL-WHB-5021.

6) Franzoni, L. A. Tax evasion and Tax Compliance. University of Bologna, 1998.

7) The Holy Bible. King James Version. Edited by Robert Carroll and Stephen Prickett, Oxford UP, 2008.

8) Richard-Murphy. Joy of Tax. TW Adult, 2016

VOlUME 04 ISSUE 10 OCTOBER 2021

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